---
title: "Record that no federal climate-contents list is in force"
url: "https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/check-the-sustainability-report-against-the-statutory-contents-list/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A48-X20260927-1-US"
practice_area: "Climate, ESG & Sustainability Reporting"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Record that no federal climate-contents list is in force

> List the headings actually used in the report in the file. Do not mark a heading as missing from a statute.

Canonical page: https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/check-the-sustainability-report-against-the-statutory-contents-list/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Climate, ESG & Sustainability Reporting](https://ailawframework.com/practice/climate-esg-and-sustainability-reporting.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | List the headings actually used in the report in the file. Do not mark a heading as missing from a statute. |
| What the lawyer must review | Press release 2026-49, 29 May 2026, says the Commission stayed its climate-disclosure rules on 4 April 2024, voted on 27 March 2025 to end its defense, and that on 12 September 2025 the Eighth Circuit held the petitions in abeyance. The release proposes to rescind the rules. They are not a contents checklist. The California Air Resources Board page describes Scope 1 and Scope 2 reporting that depends on Office of Administrative Law approval, and a proposed move of that deadline from 10 August 2026 to 10 November 2026 if the initial regulation is approved. That is not a federal contents list. The lawyer decides what, if anything, the report must contain. |
| Written for | United States |
| Applies to | [Check the sustainability report against the statutory contents list](https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/check-the-sustainability-report-against-the-statutory-contents-list.md) |

## Checking plan

- What the AI does: List the headings actually used in the report in the file. Do not mark a heading as missing from a statute.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Do not score the report against the stayed SEC rules.
- The California date is not a federal contents requirement.

## Sources

- [SEC Press Release 2026-49 (29 May 2026)](https://www.sec.gov/newsroom/press-releases/2026-49-sec-proposes-rescission-climate-related-disclosure-rules) (checked 2026-10-22)
- [California Air Resources Board, corporate greenhouse gas reporting page](https://ww2.arb.ca.gov/our-work/programs/california-corporate-greenhouse-gas-reporting-and-climate-related-financial-risk) (checked 2026-10-22)
- [ABA Formal Opinion 512, Generative Artificial Intelligence Tools (29 July 2024)](https://www.americanbar.org/content/dam/aba/administrative/professional_responsibility/ethics-opinions/aba-formal-opinion-512.pdf) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*